Cooper, CPA Is Auditing the Financial Statements of a Small

Multiple Choice

Cooper, CPA is auditing the financial statements of a small rural municipality. The receivable balances represent residents' delinquent real estate taxes. Internal control at the municipality is weak. To determine the existence of the accounts receivable balances at the balance sheet date, Cooper would most likely:

A) send positive confirmation requests.
B) send negative confirmation requests.
C) examine evidence of subsequent cash receipts.
D) inspect the internal records, such as copies of the tax invoices that were mailed to the residents.